Wishing to Avoid the Crane Drain

STRICTLY CONFIDENTIAL BUSINESS PROPOSAL RE: TRANSFER OF US$21.5 MILLION
(TWENTY ONE MILLION, FIVE HUNDRED THOUSAND US DOLLARS ONLY).

I know this email will reach you as a surprise, but need not to
worry as we are using the only secured and confidential medium available
to seek for foreign assistance/partnership in a business transaction
which is of mutual benefit.

I am a member of the Federal Government of Nigeria Contract Award
and Monitoring Committee in the Nigeria National Petroleum Corporation
(NNPC). Sometime ago, a contract was awarded to a foreign
firm in NNPC by my Committee.

This contract was over invoiced to the tune of US$21.5M.
U. S. Dollars. This was done deliberately. The over-invoicing was
a deal by my committee to benefit from the project.

We now want to
transfer this money which is in a suspense Account with NNPC into
any Overseas Account which we expect you to provide for us.

SHARE: - For providing the account where we shall remit the money
into, you will be entitled to 30% of the money,60% will be for me
and my partners while 10% has been mapped out from the total sum
to cover any expenses that may be incurred by us during the course
of this transfer, both locally and international expenses.

It may interest you to know that a similar transaction was
carried out with one MR. PATRICE MILLER, President of Crane International
Trading Corp. of 153 East 57th St., 28th floor, NY10022, TEL:
(212)-308-7788 AND TELEX: 6731689.

The deal was concluded and all covering documents were forwarded
to MR. MILLER to authenticate the claim.

Once the funds were transferred,
MR. MILLER presented his Bank with all the legal documents and remitted
the whole funds to another Bank Account and disappeared completely.

My colleagues were shattered, as such opportunities do not come
all the time. I would require the following: -

The above information would be used to make formal applicationsas
a matter of procedure for the release of the money and onward transfer
to your account.

It does not matter whether or not your company does contract projects
of this nature described here. The assumption is that your company
won the major contract and subcontracted it out to other companies.

More
often than not, big trading companies or firms of unrelated fields
win major contracts and subcontracts to more specialized firms for
execution of such contracts.

We have strong reliable connections and contacts at the Central
Bank of Nigeria, as well as the Federal Ministry of Finance and we
have no doubt that all the money will be released and transferred
if we get the necessary foreign partner to assist us in this deal.

Therefore, when the business is successfully concluded we shall
through our same connections withdraw all documents used from all
the concerned Government Ministries for 100% security.

We are ordinary Government workers and we will not want to miss
this once in a lifetime opportunity to get rich.

We want this
money to be transferred to the overseas Accounts for us, before the
present Democratic Government start Auditing all Federal Government
owned Parastatals.

Please contact me immediately through my telephone number whether
or not you are interested in this deal.

If you are not, it will enable
me scout for another foreign partner to carry out this deal.

But where you are interested, send the required documents aforementioned
herein through my confidential email addresses (thomas800\\email.com)
(thomas100\\dubaimail.com) as time is of the essence in this business.

I wait in anticipation of your fullest co-operation.

Yours faithfully,
Dr.Bode Thomas

He's Bent All Right

V. Preston sent along this follow up with many other samples June
15, 2001. Her email address appears to be a magnet for these
offers.

Thank you for your email reply to my proposal. I understand
your apprehension, but you should agree with me that there comes
a time in a man's life when certain decision has to be taken, this
is no scam and is never going to be.

I am too old to be involved in scam, I have worked with the NNPC
for close to 30 years and I see this as an opportunity to make
real money for myself.

If you know Africa very well you will
know what I am talking about, a situation when leaders carry funds
out of the country for their selfish interest.

I have this opportunity and I am bent on using it. Opportunity
they say "comes but once". My major reason of contacting
you even though we have not met is because I believe that when this
thing is true you could help me to arrange a viable investment in
your country.

I also believe that it is not possible for anyone
in the whole world to run away with this kind of money, where will
the person run to.

I believe that you will not make attempt at
running away with the money I will send you the necessary documents
backing up the transaction including photocopy of my international
passport, you will do same.

Frankly speaking this is a DEAL, the money involved is large hence
we informed you of the sharing formalities.

I work in the NNPC
where the money originated and as a result of this I cannot be too
forward as regard putting up my personal account number for the clearance.

In
Nigeria Civil Servants are not allowed to operate foreign bank
accounts, this is why we simply need a third party to act
on our behalf by assuming the position of a contractor with the
Nigerian National Petroleum Corporation.

The contract has already
been executed and the original contractor has been paid his money. The
$18.5 Million here has been over-invoice by few of us in our
department to share among us.

What we want from you is to assure us that you will be able to handle
the transaction for us and we will change all the documents, into
your name and open a file for you so that you will appear like an
authentic beneficiary of the funds for the funds to be transferred
into your nominated account to be shared by us all.

You will
have to send us you phone number, fax number, bank details where
the money will be transferred.

Besides the transfer, I would love to invest part of my share of
the money in your country this is where you will actually play a
bigger role.

I want you to keep it confidential because of the nature of money
involved so that we can conveniently and quietly transfer and enjoy
ourselves especially now that I am planning for my retirement from
the civil service of my country.

Reach me urgently,

Regards,

Aminu Ahmed

This e-mail example came by way of another visitor, Mark Smaga,
on Sept. 30, 2000.

It has had its spelling cleaned up to make
it readable. Most offers contain numerous misspellings and
are almost always displayed in continuous capital letters.

CONFIDENTIAL

PRIVATE AND STRICTLY CONFIDENTIAL

FROM: ALHAJI SALISU BUHARI

ATTN: THE MANAGING DIRECTOR

I SINCERELY HOPE THAT THIS LETTER WILL NOT COME AS A SURPRISE TO
YOU, OR CAUSE YOU ANY EMBARRASSMENT SINCE WE NEITHER KNEW EACH OTHER
BEFORE, NOR HAVE HAD ANY PREVIOUS CONTACT OR CORRESPONDENCE.

I AM ALHAJI SALISU BUHARI, AN ACCOUNTANT GENERAL WITH THE NIGERIAN
NATIONAL PETROLEUM CORPORATION [NNPC], AND ALSO THE CHAIRMAN OF
THE CONTRACT AWARD COMMITTEE [CAC].

I WAS WELL INFORMED OF YOUR STRONG HOLD IN BUSINESS OVER THE YEARS,
AN INCENTIVE THAT INDUCED ME TO WRITE YOU TO SEEK YOUR ABILITY AT
SUSTAINING THE CONCLUSION OF A PENDING TRANSACTION FOR OUR MUTUAL
BENEFIT.

WE HAVE PUT IN PLACE AN INSTRUMENT OF PAYMENT FOR $21.5 MILLION
[TWENTY-ONE MILLION FIVE HUNDRED THOUSAND DOLLARS) IN MILLION DOLLARS]
WHICH IS NOW IN A DEDICATED ACCOUNT WITH THE CENTRAL BANK OF NIGERIA.

THE ABOVE FUNDS CAME ABOUT FROM THE OVER-INVOICING OF CONTRACTS
AWARDED TO A CONSORTIUM OF FOREIGN FIRMS IN 1994 FOR THE CONSTRUCTION
OF THE ELEME CHEMICAL AND LIQUEFIED NATURAL GAS PLANT IN PORT HARCOURT
WORTH $1.2 BILLION.

THE ORIGINAL CONTRACTORS HAVE BEEN PAID IN FULL, HENCE THE $21.5M
IN QUESTION IS THEREFORE FREE TO BE TRANSFERRED OVERSEAS UPON PROPER
APPLICATION WITHOUT ANY RISK WHATSOEVER.

I SHALL EXPLAIN THE ORIGIN. IN THE COURSE OF DISCHARGING MY DUTIES
I DISCOVERED THAT SOME GOVERNMENT OFFICIALS IN THE PAST HAD COMMITTED
SOME IRREGULARITIES IN THE FORM OF OVER-INVOICED CONTRACT VALUES
WHICH WOULD EVENTUALLY GO INTO THEIR PRIVATE BANK ACCOUNTS.

WHAT INTERESTED ME MOST AND IS THE REASON I AM WRITING YOU IS THAT
THIS PARTICULAR CONTRACT WAS AWARDED TO A FOREIGN CONTRACTOR WHICH
WAS OVER INVOICED TO THE TUNE OF $21.5MILLION [TWENTY-ONE MILLION
FIVE HUNDRED THOUSAND DOLLARS) IN OUR RECORDS AND THE CONTRACT HAS
BEEN COMPLETED AND COMMISSIONED.

THE CONTRACTORS HAVE RECEIVED FULL PAYMENT FOR THE CONTRACT EXECUTED,
LEAVING BACK $21.5M WHICH REPRESENTS THE OVER-ESTIMATED VALUE CURRENTLY
LYING IN THE CENTRAL BANK OF NIGERIA.

BECAUSE OF THE HASTE WITH WHICH THE LAST GOVERNMENT WAS REMOVED
FROM OFFICE, THESE MEN HAD NO CHANCE TO COLLECT THE MONEY BEFORE
LEAVING OFFICE.

BUT AS A RESULT OF AN UPDATED PAYMENT ADVICE AT THE CENTRAL BANK
OF NIGERIA IT HAS BEEN AWAITING TRANSFER TO A FOREIGN ACCOUNT.

IN
MY REPORT I RECOMMENDED THAT THIS FUNDS SHOULD BE PAID, BUT ON THE
CONDITION THAT THE CONTRACTOR SHOULD BE INFORMED.

MY RECOMMENDATION WAS ACCEPTED AND THERE WAS A MANDATE TO GET IN
TOUCH WITH THE FOREIGN CONTRACTOR, BUT SINCE THE CONTRACTOR HAS BEEN
PAID ALREADY, I NOW WANT TO DIVERT THIS MONEY TO ANOTHER FOREIGN
ACCOUNT.

NOW MY PARTNERS AND I HAVE AGREED TO SOURCE OUT A RELIABLE OVERSEAS
PRIVATE [PERSONAL] OR COMPANY ACCOUNT TO TRANSFER THESE FUNDS TO
WITHOUT RAISING DOUBTS.

THIS IS THE ASSISTANCE WE SEEK OF YOU. DUE TO THE NATURE OF THE
ACCRUAL OF THESE FUNDS, IT HAS TO BE APPLIED FOR BY A FOREIGN CONTRACTOR/COMPANY
AND PAYMENT CAN ONLY BE PAID IN A FOREIGN ACCOUNT, HENCE THIS CONTACT
IS NECESSARY TO ACCOMPLISH THIS DEAL.

YOU AND YOUR COMPANY WILL BE COMPENSATED WITH 30% OF THE AMOUNT
AS THE ACCOUNT OWNER, 5% SHALL BE SET ASIDE FOR REIMBURSEMENT OF
ALL EXPENSES THAT WILL BE INCURRED BY BOTH PARTIES IN THE COURSE
OF THIS TRANSACTION.

THE REMAINING 65% IS FOR ME AND MY PARTNERS. WE SHALL URGENTLY REQUIRE
OF YOU THE FOLLOWING BY FAX OR E-MAIL

1] NAME, TELEPHONE AND FAX NUMBERS OF THE BENEFICIARY

2] NAME AND FULL ADDRESS OF THE COMPANY

3] COMPLETE PARTICULARS OF THE BANK ACCOUNT WHERE YOU WISH TO THE
FUNDS TO BE TRANSFERRED TO. THIS SHOULD INCLUDE THE ACCOUNT NUMBER,
BANK ADDRESS, TELEPHONE AND FAX NUMBERS.

MY COLLEAGUES AND I HAVE HAD SOME FRUITFUL DISCUSSION WITH RELEVANT
TOP OFFICIALS OF THE FEDERAL MINISTRY OF FINANCE [FMF].

AN APPLICATION
FOR THE FUNDS RELEASE SHALL BE MADE TO THE APPROPRIATE MINISTRIES
IN FAVOUR OF THE BENEFICIARY [YOU AND YOUR COMPANY].

THEREAFTER, YOUR COMPANY WILL BE OFFICIALLY REGARDED AS HAVING EXECUTED
THE CONTRACT FOR THE NIGERIAN NATIONAL PETROLEUM [NNPC] FOR WHICH
PAYMENT IS BEING MADE.

THIS PROCESS MAKES THE OPERATION LEGAL AND ACCORDING TO THE LAW
OF THE FEDERAL GOVERNMENT OF NIGERIA.

HOWEVER, BEFORE FURTHER DETAILS
OF THIS LAUDABLE TRANSACTION WILL BE REVEALED TO YOU, I MUST BE CONVINCED
OF YOUR INTEGRITY, TRANSPARENCY AND HONESTY.

PLEASE TREAT THIS AS STRICTLY CONFIDENTIAL AS WE ARE CIVIL SERVANTS
WHO WOULD NOT WANT ANY EXPOSURE. I LOOK FORWARD TO YOUR URGENT RESPONSE

Left Stranded

I am ENGR.MALAS DIKKO, Director of Procurement and Contract Award
with Nigerian National Petroleum Corporation (NNPC) of the
Federal Republic of Nigeria.

I got your contact from
the foreign office of the Nigerian Chambers of Commerce and
Industry.

It is with trust that I wish to contact you on this matter concerning
the transfer of US$65.5 Million Dollars.

Sometime ago, a contract was awarded by my Corporation (NNPC) to Alliance
Oil International to Service, Turn Around Maintenance and Rehabilitation
Work on Kaduna Refinery and Petrochemical Company (KRPC) Plant in
Nigeria.

This contract was over-invoiced by us to the tune of US$65.5 Million
(sixty five Million, Five Hundred Thousand United States Dollars).

Myself
and some officials reached a compromise to transfer the Fund into
a foreign Bank Account that will accommodate this fund. We
have all modalities set.

We have been disappointed last year by a Briton Mr. Henry Strand whom
we trusted with a transaction of this nature up to the tune $35 Million
USD.

He is sitting on our money for no apparent reason but we
believe that good people still exist in this world and we are willing
to try again with you.

You can confirm the above transaction from Mr. Henry Strand on phone
No. +44-7939-62054. (No.+44-7939-662054) He still resides
in London and enjoying our collective money and refused to give us
our share but we believe that for his act of wickedness to us,
he will never go unpunished by God.

Because of this we are afraid and we need your total trust
and assurance that you must be an honest and straight forward
person.

We have agreed to share the money thus:

1. 20% for the account owner
2. 70% for me and my partners
3. 10% to be used in offsetting taxes and all local & foreign expenses.

Please, note that this transaction is 100% safe and risk free and
we will commence the transaction from the date of receipt of
the following information via the telefax number above.

With these information, we are going to put in application for the
release of this fund into your account for us all.

Due to our
sensitive position, we cannot afford a slip in this transaction so
contact me immediately through the above telephone/fax or Email numbers
for further information on the requirements and procedure for this
transaction.

Please treat with the strictest confidentiality and utmost urgency.

Yours faithfully,

ENGR.MALAS DIKKO

Taking Job Sharing To A New Level

Identical requests sent from:

From: kennedy George <geoken\\onebox.com Sent: July 29, 2001

I am ENGR. KENNEDY GEORGE, Director of Procurement and Contract
Award with Nigerian National Petroleum Corporation (NNPC) of the
Federal Republic of Nigeria.

I am a principal accountant to Nigerian National Petroleum Corporation
(NNPC), and a member of five men committee appointed by the present
democratic Government, Federal Republic of Nigeria.

We were
empowered to verify and investigate contractual payments of the
ministry made during the past Military dictatorship in Nigeria.

During the course of this investigation we discovered US$14.5 Million
floating in a suspense account of the ministry.

Subsequently, our
investigation revealed that this amount originated from over inflated
contract whose beneficiary has been dully paid for the contract executed
in accordance with the terms of the contract agreement.

In the full
exercise we discovered more other seventy-two similar cases but were
recovered to the government confer few months after our investigation.

Consequently to our resolution to transfer this sum(US$14.5M) into
a foreign account to enable us invest the money, I therefore seek
for a trustworthy individual or company whose bank account will retain
this money.

I got your contact from Ms Regina Huchmutt a Paraguayan
working with world information technology institute, Lagos.

We resolved that you should own US$3,000,000.00 for your service
and assistance while US$1,000,000.00 shall be used for taxable charges.
The remaining amount shall be for our investment abroad.

Hence, if this offer interest you, be very urgent to indicate your
interest through my email address.

With our position and relevance
to this present government we have consolidated every modalities
to get this money transferred within 10 working days without any
risk.

All you need to do is to maintain strict confidential
until the transfer period is concluded.

In anticipation to have deep business relationship with you, I expect
your positive reply.

Best Regards.

DR UBA MOHAMED

Yvonne Schwartz sends
another over-invoiced example.

FROM THE DESK OF SULEIMAN GIDADDO
E-fax: (509) 561-9992
mailto:suleiman48\\hotmail.com

TO: THE PRESIDENT/CEO

Dear Sir,

PROPOSAL FOR URGENT BUSINESS RELATIONSHIP/ASSISTANT

Permit me to introduce myself. I am Suleiman
Gidaddo a finance director in the foreign payment department
of the Nigerian National Petroleum Corporation (NNPC) under the
Federal ministry of Petroleum and Natural Resources.

With the assistance of some senior official
of the Central Bank of Nigeria and the Federal Ministry of Finance,
we want to quietly transfer the sum of Twenty-One Million, Five
Hundred Thousand United States dollars (US$21.5M) out of my country
Nigeria.

This US $21.5 Million was made quietly by over-invoicing
of contract receipts for the Turn Around Maintenance (TAM) of
the two Port Harcourt refineries in Nigeria and the rehabilitation
of Petroleum pipelines, depot and Jetties.

The actual contract value is put at US$258.5M,
but I and my colleagues increased the contract value to US280M,
of which the over-invoiced value of US$21.5M belongs to us and
this is the amount we want to secretly transfer into your personal
OR company account for safe keeping and sharing.

The Federal Government and the Federal Ministry
of Petroleum resources have approved the total value of US$280Million,
and the payment of foreign contractors from Japan, France and U.S.A.
has already started, because most part of the work for the Turn
Around Maintenance (TAM) has been fully Completed, as we will register
you/your company as a consultant and job costing contractor to
NNPC so that the US$21.5M can be transferred into your account
without any hitch whatsoever.

This over-invoiced value of US$21.5M belongs
to us, and this amount is still lying in the Nigerian National
Petroleum Corporation (NNPC) coded account with the Central Bank
of Nigeria (CBN).

As civil servants, we cannot operate foreign
account because of the code of conduct act in Nigeria, which makes
it an offence for any civil servant to operate foreign account.

It is as a result of this, that we solicit
for your assistance to make use of your PRIVATE or COMPANY'S bank
account to transfer the US$21.5M.

After several discussions with my colleagues,
we have decided that you will be entitled to 25% of the US$21.5M
for providing us the account/assistance for the successful completion
of this mutually beneficial business, while 70% will be for us
(from Nigeria) and the remaining 5% would be used to offset all
local/foreign expenses we might incur in the course of this transaction.

However, this is based on the ground that
you will assure me of the followings:

(a) That after the successful
transfer of the US$21.5M into your account, you will give us our
own fare share of 70% without running away with the money.

(b) That you will treat
this business with utmost secrecy, confidentiality and sincerity
which it demands.

(c) That you will assist
us (by way of advice) to invest our own share in a business venture
in your country, in the importation of your company's finished
products and high-tech machineries and also in the buying of properties/mansions.

If you are interested in assisting us in this
transaction, please contact me immediately on my e-mail address
( suleiman48\\hotmail.com) to enable
us discuss further details for the successful completion of this
transaction.

You are required to provide a secured telephone
and fax line for the purpose of this transaction.

PARDON THE ABRUPTNESS OF THIS
LETTER; IT IS DUE TO ITS URGENCY. I DO HOPE WE SHALL
HAVE THE OPPORTUNITY TO BE BETTER FORMALLY INTRODUCED.

YOU WERE LINKED TO ME BY AN OFFICIALS
IN THE FEDERAL MINISTRY OF HEALTH. I AM AGOVERNMENT
FUNCTIONARY IN MY COUNTRY AND I AM REPRESENTING A CAUCUS IN DIRE
NEED OF A FOREIGN PARTNER TO ASSIST IN THE TRANSFER AND INVESTMENT
OF US$20.5M (TWENTY MILLION, FIVE HUNDRED THOUSAND UNITED STATES
DOLLARS).

AT THE FIRST INSTANCE, THE KEY
ISSUES ARE THE TRANSFER AND THE SUBSEQUENT INVESTMENT
OF THE SAID SUM. YOU KNOW THIS WOULD REQUIRE A GREAT AMOUNT
OF TRUST CONSIDERING THE AMOUNT OF MONEY INVOLVED.

MY PRINCIPALS
ARE READY TO GO INTO AN AGREEMENT WITH YOU PLUS OFFER YOU A PERCENTAGE
OF THE SUM FOR AIDING THE TRANSFER AND A NEGOTIABLE MANAGEMENT
FEE FOR PUTTING TOGETHER A PORTFOLIO FOR INVESTMENT.

ALL WE NEED IS YOUR TRUSTWORTHINESS
AND YOUR CAPABILITY TO WORK ACCORDING TO INSTRUCTIONS.

PLEASE NOTE THAT WE SHALL GO
THROUGH THE DUE PROCESS AND LEGAL PROCEDURES ENTAILED IN OUR LAWS
AND INTERNATIONAL LAWS. THE SOURCE OF THE MONEY IS AUTHORITATIVE. WE
PRAY THAT YOU WILL TAKE THE ESSENCE OF THIS LETTER IN STRICT CONFIDENCE.

YOU CAN REACH ME IMMEDIATELY
FOR MORE DETAILS BY EMAIL SO AS TO COMMENCE PROCESSES IN EARNEST.

It is with my profound dignity that I write you this very important and
highly confidential letter.

First, I must solicit your strictest confidentiality
in this transaction. This is by virtue of its nature as being
utterly CONFIDENTIAL and "TOP SECRET".

Though I know
that a transaction of this magnitude will make any one apprehensive
and worried, considering the fact that we have not met each other
before, but I am assuring you that all will be well at the end
of the day.

We have decided to contact you by email due to the
urgency of this transaction, as we have been reliably informed that
it will take at least a minimum of two to three weeks for a normal
post to reach you, so we decided it is best using the e-mail, which
is quicker and also to enable us meet up with the first payment quarter
for the year 2001 which has already begun.

However, let me start by introducing myself properly
to you. I am Dr Ben Sala, a Director General in the Nigerian
National Petroleum Corporation (NNPC) and I presently head a seven
man tenders board in charge of Contract Awards and Payment Approvals.

I came to know of you in my search for a reliable and reputable person
to handle a very confidential business transaction which involves
the transfer of a huge sum of money to a foreign account requiring
maximum CONFIDENCE.

I and my colleagues are Top Officials of the Federal
Government Contract Review and Award Panel. Our duties include Evaluation, Vetting,
Approval for payment of Contract jobs done for the N.N.P.C e.t.c.
In order to commence this business we solicit for your assistance
to enable us transfer into your Account the said funds.

The source of this funds is as follows: In the first
quarter of 1999 this committee was mandated to review and award contracts
to the tune of US$400 million US dollars to a group of five firms
for the supply, construction and installation of Oil Pipe lines
in Warri and Port Harcourt.

During this process my colleagues
and I decided and agreed among ourselves to deliberately over-inflate
the total contract sum from US$400 million to US$428 million
United States dollars with the main intention of sharing the
remaining sum of US$28 million amongst ourselves.

The Federal Government of Nigeria has since last year
approved the sum of US$428 million for us as the contract sum, and
the sum of US$400 million has also been paid to the foreign companies
concerned as contract entitlements for the various contracts done.

But
since the companies are entitled to US$400 million dollars only,
we are now left with US$28 million dollars balance in the account
which we intend to disburse amongst ourselves.

By virtue of our positions as civil servants and members
of this panel, we cannot do this by ourselves, as we
are prohibited by the Code of Conduct Bureau (Civil Service Laws)
from opening and/or operating foreign accounts in our names while
still in Government service, making it impossible for us to acquire
the money in our names right now.

I have therefore, been delegated as a matter of trust
and urgency by my colleagues in the panel to look for an overseas
partner into whose account we would transfer the sum of US$28 million.
Hence we are writing you this letter.

My Colleagues and I have agreed that if you or your
company can act as the beneficiary of this funds on our behalf,
you or your Company will retain 20% of the total amount (US$28 million),
while 60% will be for us (OFFICIALS) and the remaining 20% will be
used in offsetting all debts/expenses and Taxes incurred both local
and foreign in the cause of this transfer.

Needless to say, the trust reposed on you at this
juncture is enormous. In return we demand your complete honesty
and trust. You must however NOTE that this transaction will
be strictly based on the following terms and conditions as we have
stated below;

a) Our conviction of your transparent honesty and diligence
b) That you would treat this transaction with utmost secrecy and confidentiality
c) That you will not ask for more share or try to sit on the funds once
it is under your custody, or any form of blackmail.
d) That upon receipt of the funds you will release the funds as instructed
by us after you have removed your share of 20% from the total amount.

Please, note that this transaction is 100% legal
and risk free and we hope to conclude this transaction seven
bank working days from the date of receipt of the necessary requirements
from you. We are looking forward to doing business with you
and solicit your Total Confidentiality in this transaction.

There is no cause for alarm. I give you my word
that you are completely safe in doing business with us. Transactions
like this have been successfully carried out in the past by most
Government executives.

Here in my country there is great economic and political
disarray and thus looting and corruption is rampant and the order
of the day, thus explaining why you might have heard stories of how
money is been taken out of Nigeria,

this is because everyone is making
desperate attempts to secure his or her future, so that when
we retire from active service we do not languish in poverty.
I will explain more to you when I have heard from you.

Please acknowledge the receipt of this letter using
the above e-mail address. I will bring you into the complete picture
of this pending business transaction when I have heard from you and
also receive your confidential telephone and fax numbers to enable
me fax to you all necessary information you need to know about our
pending business transaction.

I will also send to you my private
telephone and fax numbers where you can always reach me.

Your urgent response will be highly appreciated to
enable us transfer the funds under this first quarter of the year
2001.

Thank you and God Bless.

Yours faithfully,
Dr. B Sala

N.B. PLEASE BE INFORMED THAT THIS BUSINESS TRANSACTION
IS 100% LEGAL AND COMPLETELY FREE FROM DRUG MONEY OR MONEY
LAUNDERING. THIS IS A COMPLETE LEGITIMATE BUSINESS TRANSACTION.

I AM DR VINCENT ADE, THE SECRETARY TO THE FEDERAL
GOVERNMENT OF NIGERIA CONTRACT AWARD AND MONITORING COMMITTEE IN
THE NIGERIAN NATIONAL PETROLEUM CORPORATION (N.N.P.C).

SOMETIME AGO, A CONTRACT WAS AWARDED TO A CONGLOMERATE
OF FOREIGN COMPANIES IN N.N.P.C BY MY COMMITTEE. THESE CONTRACTS
WERE OVER - INVOICED TO THE TUNE OF US$22.35MILLION. THIS WAS
DONE DELIBERATELY; THE OVER-INVOICING WAS A DEAL BY MEMBERS OF MY
COMMITTEE TO BENEFIT FROM THE PROJECT.

WE NOW DESIRE TO TRANSFER
THIS MONEY, WHICH IS PRESENTLY IN A SUSPENSE ACCOUNT OF THE N.N.P.C
IN OUR APEX BANK INTO AN OVERSEAS ACCOUNT, WHICH WE EXPECT YOU
TO PROVIDE FOR US. SINCE ALL CONTRACTS UNDER THIS CATEGORY WERE ALL
FOREIGN BASED.

BENEFIT

FOR PROVIDING THE ACCOUNT WHERE WE SHALL REMIT THE
MONEY AND FOR ASSISTING US IN THE REALISATION OF THE TRANSFER AND
ALSO PARTAKING IN THE ENTIRE PROCESS, YOU WILL BE ENTITILED TO 30%
OF THE MONEY, 65% WILL BE FOR ME AND MY PARTNERS, WHILE 5% HAS
BEEN MAPPED OUT FROM THE TOTAL SUM TO COVER ANY EXPENSES THAT MAY
BE INCURRED BY US DURING THE COURSE OF THIS TRANSACTION, BOTH
LOCAL AND INTERNATIONAL EXPENSES.

IT DOES NOT MATTER WHETHER OR NOT YOUR COMPANY DOES
CONTRACT PROJECTS OF THE NATURE DESCRIBED HERE, THE ASSUMPTION IS
THAT YOU WON A MAJOR CONTRACT AND SUBCONTRACTED IT OUT TO OTHER COMPANIES,

MORE OFTEN THAN NOT, BIG TRADING COMPANIES OR FIRMS OF UNRELATED
FIELDS WIN MAJOR CONTRACTS AND SUBCONTRACTS TO MORE SPECIALISED FIRMS
FOR EXECUTION OF SUCH CONTRACTS.

WE HAVE STRONG AND RELIABLE CONNECTIONS AND CONTACTS
AT THE APEX BANK, AND THE FEDERAL MINISTRY OF FINANCE AND WE HAVE
CONTACTS IN THE DEBT MANAGEMENT DEPARTMENT (DMD) WHICH ACTUALLY
IS THE APPROVING BODY, AND WE ALSO HAVE NO DOUBTS THAT ALL THIS MONEY
WILL BE RELEASED AND TRANSFERRED IF WE GET THE NECESSARY FOREIGN
PARTNERS TO ASSIST US IN THIS DEAL.

THEREFORE, WHEN THE BUSINESS
IS SUCCESSFULLY CONCLUDED WE SHALL THROUGH OUR SAME CONNECTIONS WITHDRAW
ALL DOCUMENTS USED FROM ALL THE CONCERNED GOVERNMENT MINISTRIES FOR
100% SECURITY.

WE WANT THIS MONEY TO BE TRANSFERRED TO THE OVERSEAS
ACCOUNT WHICH YOU ARE GOING TO PROVIDE FOR SAFEKEEPING PENDING WHEN
WE WILL DETERMINE HOW WE WANT OUR PORTION OF THE MONEY,

ALL EXPENSES
REGARDING THE ACCOUNT OPENING IF NOT ALREADY IN EXISTENCE SHALL BE
BORNE BY YOU, ALL EXPENSES ARE HOWEVER REIMBURSABLE AS ALREADY STATED
ABOVE ON CONCLUSION OF BUSINESS.

UPON YOUR POSITIVE RESPONSE TO THIS DEAL WE SHALL
IMMEDIATELY BEGIN NECESSARY APPLICATION FOR THE RELEASE OF THIS FUNDS,
WE ALREADY HAVE ALL THE PAPERWORK IN PLACE. HOWEVER THE ENTIRE PROCESS
IS EXPECTED TO LAST 10 WORKING DAYS.

PLEASE CONTACT ME IMMEDIATELY WHETHER OR NOT YOU ARE
INTERESTED IN THIS DEAL, SO THAT IF YOU ARE NOT, IT WILL ENABLE ME
SCOUT FOR ANOTHER FOREIGN PARTNER TO CARRY OUT THIS DEAL,

FORTUNATELY,
IF YOU ARE INTERESTED, E-MAIL ME THROUGH MY CONFIDENTIAL EMAIL; v_ade2002\\yahoo.com,
FOR MORE DETAILS ON THIS BUSINESS.

THIS LETTER MAY COME TO YOU AS A SURPRISE, PLEASE TREAT
IT LIKE A BLOOD BROTHER AFFAIR. YOUR ADDRESS WAS MADE
AVAILABLE TO ME BY A GOOD FRIEND WHO WORKS WITH THE NIGERIAN CHAMBER
OF COMMERCE AND INDUSTRY.

HE ASSURED ME OF YOUR COMPANY'S VIABILITY AND CAPABILITY
IN BUSINESS TRANSACTION. I THEREFORE PICKED A KEEN INTEREST
IN THE IMPORTATION OF YOUR COMPANY'S PRODUCTS AND ALSO TO REQUEST
FOR THIS BUSINESS RELATIONSHIP WITH YOU.

I AM DR. ONYEKA ANI, THE PRINCIPAL ACCOUNTANT WITH
THE NIGERIAN NATIONAL PETROLEUM CORPORATION (NNPC). I AM WRITING
ON BEHALF OF MY COLLEAGUES IN THE NNPC AND HAS BEEN MANDATED
TO SEEK FOR THE ASSISTANT OF A RELIABLE FOREIGN COMPANY THROUGH
WHICH WE CAN TRANSFER THE SUM OF THIRTY TWO MILLION, FIFTY
THREE THOUSAND UNITED STATES DOLLARS ONLY (US$32,053,000.00). THIS
MONEY IS NOW DEPOSITED IN THE NNPC TREASURY ACCOUNT WITH
THE CENTRAL BANK OF NIGERIA.

ORIGIN OF THE FUND:

THE SUM AROSE FROM THE DELIBERATE OVER-INVOICING OF
A CONTRACT AWARDED BY THE NNPC TO A FOREIGN FIRM FOR THE CONSTRUCTION
OF LIQUIFIED NATURAL GAS PLANT (LNG) IN BONNY, SOUTHERN NIGERIA DURING
THE LAST MILITARY REGIME.

THIS CONTRACT HAS BEEN COMPLETELY
EXECUTED AND COMMISSIONED AND THE CONTRACTOR THAT HANDLED THIS CONTRACT HAS
COLLECTED HIS FINAL PAYMENT THUS LEAVING BEHIND THE ABOVE STATED
AMOUNT WHICH REPRESENTS THE OVER INVOICED SUM.

WE HAVE BEEN SAFEGUARDING THIS MONEY WAITING FOR CONDUCIVE
TIME FOR ITS TRANSFER OUT OF THE COUNTRY FOR OUR INVESTMENT PLAN.

THE CURRENT FAVOURABLE POLITICAL CLIMATE SINCE THE
ASSUMPTION OF DUTY BY THE NEW CIVILIAN ADMINISTRATION PRESENTED AN
OPPORTUNITY FOR THIS MONEY TO BE TRANSFERRED OUT OF THE COUNTRY.

HOWEVER, THE CODE OF CONDUCT BUREAU (CIVIL SERVANTS
LAWS) DOES NOT ALLOW US TO OWN AND OPERATE FOREIGN ACCOUNT,

THEREFORE, WE NEEDED A FOREIGN PARTNER THAT WILL PRESENT
HIMSELF AS THE SUB-CONTRACTOR BY PROVIDING HIS BANK PARTICULARS
SO THAT THE MONEY WILL BE TRANSFERRED INTO HIS COMPANY'S OR PERSONAL
ACCOUNT.

HENCE THE NEED OF YOUR BUSINESS IS NOT PARTICULARLY
RELEVANT TO THE SUCCESS OF THIS TRANSACTION . ALL WE REQUIRE
IS YOUR WILLINGNESS TO PRESENT YOUR BANKING INFORMATION SO THAT THE
MONEY WILL BE TRANSFERRED INTO YOUR ACCOUNT.

FOR YOUR ASSISTANCE IN THIS BUSINESS, YOUR SHARE WILL
BE 30% OF THE TOTAL SUM, I AND MY COLLEAGUE WILL TAKE 60% WHILE 10%
WILL BE SET ASIDE TO OFF-SET ANY EXPENSES WE MAY INCURE IN THE COURSE
OF THIS TRANSACTION.

NOTE ALSO THAT SOME PART OF OUR OWN SHARE WILL BE
USED FOR IMPORTATION OF PRODUCTS INTO NIGERIA WHILE THE REST
WILL BE USED FOR FURTHER INVESTMENT YOU MAY ADVICE ON. IF
YOU ARE WILLING TO ASSIST US IN THIS TRANSACTION, PLEASE SEND THE
FOLLOWING INFORMATION .

THIS INFORMATION WILL ENABLE US FILE AN APPLICATION
FOR PAYMENT APPROVAL TO THE CONCERNED MINISTRIES AND FINALLY TO THE
CENTRAL BANK OF NIGERIA AND IT IS GOING TO LAST BETWEEN 7-10 BANKING
DAYS STARTING FROM THE DAY WE RECEIVE THE ABOVE INFORMATION FROM
YOU.

ALL MODALITIES FOR THE TAKE-OFF OF THIS TRANSACTION
HAS BEEN WORKED OUT AND FURTHER ACTION WILL COMMENCE IMMEDIATELY
WE HEAR FROM YOU. WE SOLICIT FOR YOUR CO-OPERATION.

IF YOU HAVE ANY QUESTION, PLEASE DO NOT HESITATE TO
ASK ME IMMEDIATELY ON THE FOLLOWING TELEPHONE AND FAX NUMBERS:
234-1-7593405, 234-1-7593123.